Clarification on some terminology and management behavior

Hello instructors,
I came across some of the terms that accountant may use differently:

1. "current portion of long-term debt" and "current maturities of long-term debt" in the Current liabilities section in the Balance sheet. Do I categorize these as short term debt in the Current debt inside the spreadsheet?
2. Also, "current portion of deferred revenue" in Current Liability also counts as deferred revenue in the spreadsheet?

For extraordinary items, I normally find for the term "other income, (expense), net" , but some what I noticed that some companies lump interest expense and interest income together inside the term "other income, (expense), net", and some companies separated it out. Should interest expense and interest income count as extraordinary item or just take the figure as it is if parked under "other income, (expense), net"?

For the management quadrant, I recalled Rusmin mentioned the good rule of thumb of the management at most get around 10% of the net income for the compensation. What happens if the net income is negative or low net income but very high operating cash flow. How to interpret to see that they are not overly compensated?
Thank you.